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This booklet contains a return and the instructions for filing your 2022 WHAT IS TAXABLE INCOME
individual City of Jackson income tax return. Read all of the instructions
RESIDENTS ONLY
carefully before completing your 2022 returns. Since some of the
information on your J1040 may be based on your Federal 1040, it is A resident is subject to tax on all items included in total Federal income.
(Subject to certain exclusions as listed in "What is Non-Taxable
suggested that your J1040 be prepared after you complete your Federal
Income".) Taxable income would include:
income tax return. 1. Salaries, bonuses, wages, commissions, fees, vacation pay, profit
WHO MUST FILE A TAX RETURN sharing plan income, and other compensation regardless of where
earned.
Every resident and non-resident who had gross income of $600 or more 2. Proceeds from regular IRAʼs, deferred Compensation programs and
from sources listed under "What is Taxable Income" must complete and incentives for early retirement are all taxable at 1%.
file a return. If you wish to claim a refund because the tax withheld or 3. Fair market value of merchandise or services received as compensation.
paid is more than the tax due, you must file a return. If you filed a 4. Net profit from the operation of a business or profession or other
Declaration of Estimated Tax for 2023 you must file an annual return activity regardless of where earned.
even though there is no change in tax liability. Each partner in a 5. Income from a partnership, estate or trust, interest from bank
partnership as such elects to file and pay the tax for all of the partners. accounts, credit unions, savings and loan associations and other
In the latter case the partner may take credit on line 10 for tax payments income regardless of where earned.
made by the partnership in his behalf. 6. Rental income, capital gains, and dividends.
7. Amounts received for personal injuries, sickness, and disability are
RESIDENCY taxable to the extent provided by the Federal Internal Revenue Code.
A Jackson RESIDENT is a person residing/staying in Jackson NON-RESIDENTS ONLY
"Domicile" means a place where a person has their true, fixed and
A non-resident is subject to tax on all items included in total Federal
permanent home. A NON-RESIDENT is a person domiciled outside the Income which are derived from or connected with Jackson sources as
city. follows:
1. Salaries, bonuses, wages, commissions, fees, vacation pay, profit
CHANGE OF RESIDENT STATUS
sharing plans and other compensation for services rendered as an
Any person whose residence changed either from a resident to a non- employee in Jackson.
resident or a non-resident to a resident during the taxable year will file 2. Fair market value of merchandise or services received as compensation.
according to the instructions from Schedule 4. 3. Net profits from the operation of a business or profession or other
activity conducted in Jackson (See Schedule 3 for business allocation.)
MARRIED PERSON-JOINT OR SEPARATE RETURNS 4. Net profits from rental or real and tangible property located in Jackson.
Married persons may file either a joint or separate return. Residents 5. Net profits from sale or exchange of personal property located in Jackson.
filing jointly must include all income of both spouses. Non-residents filing 6. Amounts received for personal injuries, sickness, and disability are
jointly must include Jackson earned income of both spouses. If you file taxable to the extent provided by the Federal Internal Revenue Code.
jointly, both names must be listed in the heading and both must sign the WHAT IS NON-TAXABLE INCOME
return. If you file separately, dependents can only be claimed by the
spouse who would be entitled to claim such dependents under the RESIDENTS AND NON-RESIDENTS
Federal Internal Revenue Code. The following types of income are not taxable both to a resident and a
non-resident, and they may be listed as subtractions, if they are
DECEASED TAXPAYERS included on line 1 of J1040 (but only if included.) Attach federal
A return for a taxpayer who died during the taxable year should be filed schedules as needed.
on the same basis as they would have filed if they had lived. If a refund is 1. Gifts, inheritances, bequests and distributions of principal from
estates and trusts.
due on the return and the check is to be made payable to persons other
2. Proceeds from Social Security, insurance, pensions, annuities and
than the surviving spouse, a letter of explanation should be attached. retirement benefits even if taxable under the Federal Internal Revenue
DUE DATE Code.
3. Amounts received for disability are excluded only to the extent
Your return is due on or before April 30, 2023 or within four months after provided by the Federal Internal Revenue Code.
the end of your fiscal year accepted by the Internal Revenue Service. 4. Unemployment compensation, supplemental unemployment benefits,
An extension for your city return is automatic if you have been granted welfare relief payments, workers compensation.
an extension for your Federal 1040 and you submit a copy of it to the 5. Interest from obligations of the United States, such as Savings Bonds
Income Tax Division by the date your city return was first due. and Treasury Notes, obligations of the states, or subordinate units of
Extensions may be granted by writing the Jackson Income Tax Division. government of states.
6. Dividends on an insurance policy.
DECLARATION OF ESTIMATED TAX 7. Compensation received for service in the armed forces of the United
If you expect that your City of Jackson tax will exceed amounts withheld States, including Reserves.
from your pay by $100 or more, you must file a Declaration of Estimated 8. IRA payments made on income taxed by the City only.
Tax: form J1040ES by April 30, and pay at least one-fourth (1/4) of the NON-RESIDENTS ONLY
estimated tax with your declaration. The remaining balance will be due
The following items are non-taxable to non-residents only:
in three equal installments to be paid on June 30, September 30 and on
1. Interest, dividends and royalty income.
January 31. If you file an estimate you must still file an annual return. 2. Income from trusts and estates.
You may amend your estimate at the time of making any quarterly
payment. Failure to file when required will result in an assessment of TO COMPLETE YOUR RETURN
interest and penalty charges. Residents - turn to Residents Only, Instructions for Preparing Tax Return.
Non-Residents - turn to Non-Residents Only, Instructions for Preparing
Tax Return.
Part-Year Residents - see Schedule 4, instructions enclosed in booklet.
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J1040 CHECK RESIDENT □
FOR CALENDAR 2022 CITY OF JACKSON, MI INCOME TAX ONE NONRESIDENT □
OR FISCAL YEAR ENDING INDIVIDUAL RETURN BOX PART-YEAR □
YOUR SOCIAL SECURITY NUMBER SPOUSE'S SOCIAL SECURITY NUMBER DATE(S) OF BIRTH FILING STATUS:
RESIDENT FROM _____ TO _____
FIRST NAME(S) AND INITIAL(S) LAST NAME TELEPHONE
HOME ( ) SINGLE JOINT
WORK ( )
(STREET OR RURAL ROUTE) DO NOT USE P.O. BOX Your Occupation
EMPLOYERS NAME & LOCAL ADDRESS
_____________________________
CITY, TOWN OR POST OFFICE STATE POSTAL ZIP CODE Spouse's Occupation
_____________________________
EXEMPTIONS: a. □YOURSELF 65□& Over SPOUSE □ 65 &□Over
Children are allowed their b. □Blind □Paraplegic Blind □ Paraplegic□
own exemption even if being
claimed on parents return:
Dependents Check No. of NO. OF BOXES
Did you file a 2021 City c. Name (first, initial, and last name) if under If age 2 or over dependent's Relationship months CHECKED ON a
age 2 social security number in your home AND b
Return? ............
: : NO. OF OTHER
DEPENDENTS
□ Yes □ No : : LISTED ON c
If yes, are the Name(s) : :
TOTAL EXEMPTIONS
and Address the same? : : ADD NUMBERS
ENTERED ON
□ Yes □ No : : BOXES ABOVE
If no, list name and : :
address used on previous DO NOT ROUND
return: ....................................................................................... DROP CENTS
1A. TOTAL INCOME: (all W2's Schedules, 1099ʼs and / or documents to substantiate totals must be attached in order to process return) 1A. 00
RESIDENTS: enter total gross income for 2022.........................................................
1B. 00
1B. NONRESIDENTS: enter gross wages from W-2, or Schedule 1, page 2 ...........................................
(If you have no additions or subtractions, carry this amount to line 4)
2. 00
2. ADDITIONS TO INCOME: (from page 2 Schedule 2R line C for Residents or 2NR line E for Non-Residents) 1120-S income is not taxable on individual return. ..
3. 00
3. SUBTRACTIONS FROM INCOME(From page 2 schedule 2R line M for Residents/ScheduleI 2NR line for Non-Residents) 1120-S loss not deductible on individual return.
ATTACH ALL SCHEDULES AND EXPLANATIONS 4. 00
4. ADJUSTED INCOME (Add lines 1 and 2 less line 3.)............................................
5. 00
W-2'S HERE 5. EXEMPTIONS: Multiply the number of exemptions claimed by $600.00...............................
6. 00
6. TAXABLE INCOME (line 4 less line 5) ......................................................
7. TAX - Multiply amount on line 6 by one of the following:
A. RESIDENT ONLY - 1% (.01) ........................................................... 7. 00
B. NONRESIDENT ONLY - 1/2% (.005)......................................................
C. PART-YEAR RESIDENT - Tax from Schedule 4, line M........................................
PAYMENTS AND TAX CREDITS: ATTACH COPIES OF W2ʼS, 1099
8. Jackson tax withheld (You must attach copies of all W2ʼs to obtain credit for withholding.) 8. 00
9. 2022 Estimate payments (including carry forward credit from 2021 J-1040 ........... 9. 00
10. Credits for income tax paid to another Michigan municipality (Residents Only) or by 10. 00
a partnership. *Attach copy of other municipalities return.
11. TOTAL PAYMENTS AND CREDITS (Add lines 8, 9 and 10.) ...................................... 11. 00
(Make checks payable to City Treasurer.) (No payment necessary if less than $1.00)
12. BALANCE DUE: (line 7 larger than line 11)...................................................PAY WITH RETURN
12. 00
Direct Deposit- Routing Number □ Checking □Savings
13. A. REFUND: (line 11 larger than 7.) Account Number 13A. 00
. . . . . refunds will not be made for less than $1.00 ............................................. REFUND
13. B. Credit to 2023 Estimated tax ........................................................... CREDIT 13B. 00
ATTACH CHECK HERE
13. C. Donate your refund to the City Parks and Recreation Fund ..................................... 13C. 00
14. Interest and penalty, will be assessed, after April 30th ........................................... 14. 00
15. TOTAL AMOUNT DUE add lines 12 & 14 (Do not enter refunds) ................................... 15. 00
I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true, correct
and complete. If prepared by a person other than taxpayer, his declaration is based on all information of which he has any knowledge.
SIGN SIGN HERE ...............................................................................................(Taxpayer's signature and date) (Signature of preparer other than taxpayer and date)
HERE
SIGN HERE ...............................................................................................(Spouse's signature and date) (Address) (Telephone)
MAIL RETURNS TO: CITY INCOME TAX DIVISION, 161 W. MICHIGAN AVE., JACKSON, MI 49201 Page 1
MAKE CHECKS PAYABLE TO: TREASURER, CITY OF JACKSON DUE ON OR BEFORE APRIL 30TH.
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DO NOT USE THIS SCHEDULE IF ALL OF YOUR WORK IS PERFORMED
J 1040 –
SCHEDULE 1 IN JACKSON
NON-RESIDENTS ONLY
COMPUTATION OF WAGES EARNED IN JACKSON - To be completed by Non-Residents who performed only part of their job in Jackson and part outside on same job. Where husband
and wife have income subject to allocation, figure separately.
A. Actual number of days worked everywhere 260 maximum........................................................................................................................................ A. Days
B. Subtract sick days, vacation days, holidays and other paid leave days....................................................................................................................... B. Days
C. Total number of days worked....................................................................................................................................................................................... C. Days
D. Actual number of days worked on job in Jackson (Attach Statement) ......................................................................................................................... D. Days
E. Percent of days worked in Jackson to total days (line D divided by line C) ................................................................................................................. E. %
F. Wages shown on W-2 (Less allowable employee expenses per attached 2106) Subject to 2% Federal Limit ........................................................... F. $
G. Line F multiplied by line E ............................................................................................................................................................................................ G. $
H. Add all other W-2 income not allocated........................................................................................................................................................................ H. $
I. TOTAL WAGES - subject to Jackson City Tax (line G and H) Enter on page 1, line 1B........................................................ I. $
SCHEDULE 2R RESIDENTS (See instructions)
A. Loss on sale of property portion prior to 1/1/70 (included in line 1 - total income) ............................................... A.
ADDITIONS
B. Other - explain and attach schedules ................................................................................................................... B.
TO
C. Total Additions - enter here and on page 1, line 2.......................................................................... C.
INCOME
D. Gain on sale of property - portion prior to 1/1/70 (included in line 1 - total income) ............................................. D.
E. Interest on U.S. and State obligations .................................................................................................................. E.
SUBTRACTIONS
F. Annuities, pensions, and insurance proceeds ...................................................................................................... F.
FROM
G. Compensation from services in U.S. Armed Forces............................................................................................. G.
INCOME
H. IRA Payments as allowed on Federal 1040 (attach copy of Federal return) ........................................................ H.
ONLY
IF INCLUDED I. Unemployment benefits........................................................................................................................................ I.
IN J. Moving expense (active military only)................................................................................................................... J.
LINE 1 K. Employees Business Expenses (subject to 2% Federal limit) (attach copy of Federal Form 2106)..................... K.
L. Total Subtractions - enter here and on page 1, line 3 ................................................................... L.
SCHEDULE 2NR NON-RESIDENTS (See instructions)
A. Net profits from Jackson rental property (Attach Schedule E).............................................................................. A.
B. Net profits from sale of property located in Jackson............................................................................................. B.
ADDITIONS
C. Net profits of a business or profession earned in Jackson (attach schedule C)................................................... C.
TO
D. Other - explain (attach schedule).......................................................................................................................... D.
INCOME
E. Total Additions - enter here and on page 1, line 2.......................................................................... E.
Employees business expenses incurred in the production of Jackson Income.
SUBTRACTIONS F. (if not deducted in schedule 1) (include Federal Form 2106) subject to 2% Federal Limit................................... F.
FROM G. IRA Payments as allowed on Federal 1040 and in proportion to income taxed by city........................................ G.
(attach copy of Federal return)
INCOME H. Other - explain (attach schedule).......................................................................................................................... H.
IF INCLUDED I. Total Subtractions - enter here and on page 1, line 3 ................................................................... I.
IN
LINE 1
Page 2
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J1040 CHECK RESIDENT □
FOR CALENDAR 2022 CITY OF JACKSON, MI INCOME TAX ONE NONRESIDENT □
OR FISCAL YEAR ENDING INDIVIDUAL RETURN BOX PART-YEAR □
YOUR SOCIAL SECURITY NUMBER SPOUSE'S SOCIAL SECURITY NUMBER DATE(S) OF BIRTH FILING STATUS:
RESIDENT FROM _____ TO _____
FIRST NAME(S) AND INITIAL(S) LAST NAME TELEPHONE
HOME ( ) SINGLE JOINT
WORK ( )
(STREET OR RURAL ROUTE) DO NOT USE P.O. BOX Your Occupation
EMPLOYERS NAME & LOCAL ADDRESS
_____________________________
CITY, TOWN OR POST OFFICE STATE POSTAL ZIP CODE Spouse's Occupation
_____________________________
EXEMPTIONS: a. □YOURSELF 65□& Over SPOUSE □ 65 &□Over
Children are allowed their b. □Blind □Paraplegic Blind □ Paraplegic□
own exemption even if being
claimed on parents return:
Dependents Check No. of NO. OF BOXES
Did you file a 2021 City c. Name (first, initial, and last name) if under If age 2 or over dependent's Relationship months CHECKED ON a
age 2 social security number in your home AND b
Return? ............
: : NO. OF OTHER
DEPENDENTS
□ Yes □ No : : LISTED ON c
If yes, are the Name(s) : :
TOTAL EXEMPTIONS
and Address the same? : : ADD NUMBERS
ENTERED ON
□ Yes □ No : : BOXES ABOVE
If no, list name and : :
address used on previous DO NOT ROUND
return: ....................................................................................... DROP CENTS
1A. TOTAL INCOME: (all W2's Schedules, 1099ʼs and / or documents to substantiate totals must be attached in order to process return) 1A. 00
RESIDENTS: enter total gross income for 2022.........................................................
1B. 00
1B. NONRESIDENTS: enter gross wages from W-2, or Schedule 1, page 2 ...........................................
(If you have no additions or subtractions, carry this amount to line 4)
2. 00
2. ADDITIONS TO INCOME: (from page 2 Schedule 2R line C for Residents or 2NR line E for Non-Residents) 1120-S income is not taxable on individual return. ..
3. 00
3. SUBTRACTIONS FROM INCOME(From page 2 schedule 2R line M for Residents/ScheduleI 2NR line for Non-Residents) 1120-S loss not deductible on individual return.
ATTACH ALL SCHEDULES AND EXPLANATIONS 4. 00
4. ADJUSTED INCOME (Add lines 1 and 2 less line 3.)............................................
5. 00
W-2'S HERE 5. EXEMPTIONS: Multiply the number of exemptions claimed by $600.00...............................
6. 00
6. TAXABLE INCOME (line 4 less line 5) ......................................................
7. TAX - Multiply amount on line 6 by one of the following:
A. RESIDENT ONLY - 1% (.01) ........................................................... 7. 00
B. NONRESIDENT ONLY - 1/2% (.005)......................................................
C. PART-YEAR RESIDENT - Tax from Schedule 4, line M........................................
PAYMENTS AND TAX CREDITS: ATTACH COPIES OF W2ʼS, 1099
8. Jackson tax withheld (You must attach copies of all W2ʼs to obtain credit for withholding.) 8. 00
9. 2022 Estimate payments (including carry forward credit from 2021 J-1040 ........... 9. 00
10. Credits for income tax paid to another Michigan municipality (Residents Only) or by 10. 00
a partnership. *Attach copy of other municipalities return.
11. TOTAL PAYMENTS AND CREDITS (Add lines 8, 9 and 10.) ...................................... 11. 00
(Make checks payable to City Treasurer.) (No payment necessary if less than $1.00)
12. BALANCE DUE: (line 7 larger than line 11)...................................................PAY WITH RETURN
12. 00
Direct Deposit- Routing Number
WORKSHEET□ Checking □Savings- YOUR COPY
13. A. REFUND: (line 11 larger than 7.) Account Number 13A. 00
. . . . . refunds will not be made for less than $1.00 ............................................. REFUND
13. B. Credit to 2023 Estimated tax ........................................................... CREDIT 13B. 00
ATTACH CHECK HERE
13. C. Donate your refund to the City Parks and Recreation Fund ..................................... 13C. 00
14. Interest and penalty, will be assessed, after April 30th ........................................... 14. 00
15. TOTAL AMOUNT DUE add lines 12 & 14 (Do not enter refunds) ................................... 15. 00
I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true, correct
and complete. If prepared by a person other than taxpayer, his declaration is based on all information of which he has any knowledge.
SIGN SIGN HERE ...............................................................................................(Taxpayer's signature and date) (Signature of preparer other than taxpayer and date)
HERE
SIGN HERE ...............................................................................................(Spouse's signature and date) (Address) (Telephone)
MAIL RETURNS TO: CITY INCOME TAX DIVISION, 161 W. MICHIGAN AVE., JACKSON, MI 49201 Page 1
MAKE CHECKS PAYABLE TO: TREASURER, CITY OF JACKSON DUE ON OR BEFORE APRIL 30TH.
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DO NOT USE THIS SCHEDULE IF ALL OF YOUR WORK IS PERFORMED
J 1040 –
SCHEDULE 1 IN JACKSON
NON-RESIDENTS ONLY
COMPUTATION OF WAGES EARNED IN JACKSON - To be completed by Non-Residents who performed only part of their job in Jackson and part outside on same job. Where husband
and wife have income subject to allocation, figure separately.
A. Actual number of days worked everywhere 260 maximum........................................................................................................................................ A. Days
B. Subtract sick days, vacation days, holidays and other paid leave days....................................................................................................................... B. Days
C. Total number of days worked....................................................................................................................................................................................... C. Days
D. Actual number of days worked on job in Jackson (Attach Statement) ......................................................................................................................... D. Days
E. Percent of days worked in Jackson to total days (line D divided by line C) ................................................................................................................. E. %
F. Wages shown on W-2 (Less allowable employee expenses per attached 2106) Subject to 2% Federal Limit ........................................................... F. $
G. Line F multiplied by line E ............................................................................................................................................................................................ G. $
H. Add all other W-2 income not allocated........................................................................................................................................................................ H. $
I. TOTAL WAGES - subject to Jackson City Tax (line G and H) Enter on page 1, line 1B........................................................ I. $
SCHEDULE 2R RESIDENTS (See instructions)
A. Loss on sale of property portion prior to 1/1/70 (included in line 1 - total income) ............................................... A.
ADDITIONS
B. Other - explain and attach schedules ................................................................................................................... B.
TO
C. Total Additions - enter here and on page 1, line 2.......................................................................... C.
INCOME
D. Gain on sale of property - portion prior to 1/1/70 (included in line 1 - total income) ............................................. D.
E. Interest on U.S. and State obligations .................................................................................................................. E.
SUBTRACTIONS
F. Annuities, pensions, and insurance proceeds ...................................................................................................... F.
FROM
G. Compensation from services in U.S. Armed Forces............................................................................................. G.
INCOME
H. IRA Payments as allowed on Federal 1040 (attach copy of Federal return) ........................................................ H.
ONLY
IF INCLUDED I. Unemployment benefits........................................................................................................................................ I.
IN J. Moving expense (attach copy of Federal Form 3903) .......................................................................................... J.
*Only allowed if moving into the City of Jackson
LINE 1 K. Employees Business Expenses (subject to 2% Federal limit) (attach copy of Federal Form 2106)..................... K.
L. Renaissance Zone or Other.................................................................................................................................. L.
M. Total Subtractions - enter here and on page 1, line 3 ................................................................... M.
SCHEDULE 2NR NON-RESIDENTS (See instructions)
A. Net profits from Jackson rental property (Attach Schedule E).............................................................................. A.
B. Net profits from sale of property located in Jackson............................................................................................. B.
ADDITIONS
C. Net profits of a business or profession earned in Jackson (attach schedule C)................................................... C.
TO
D. Other - explain (attach schedule).......................................................................................................................... D.
INCOME
E. Total Additions - enter here and on page 1, line 2.......................................................................... E.
Employees business expenses incurred in the production of Jackson Income.
SUBTRACTIONS F. (if not deducted in schedule 1) (include Federal Form 2106) subject to 2% Federal Limit................................... F.
FROM G. IRA Payments as allowed on Federal 1040 and in proportion to income taxed by city........................................ G.
(attach copy of Federal return)
INCOME H. Other - explain (attach schedule).......................................................................................................................... H.
IF INCLUDED I. Total Subtractions - enter here and on page 1, line 3 ................................................................... I.
IN
LINE 1
Page 2
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ATTACH THIS SCHEDULE TO YOUR J 1040
J 1040 BUSINESS ALLOCATION FORMULA Located Located in Percentage
SCHEDULE 3
Everywhere Jackson II ÷ I
To be used by non-residents only and must be
I II
accompanied by a copy of your Federal Schedule "C".
1. Average net book value of real and tangible personal property. 1 $$
a. Gross annual rent paid for real property only multiply by 8. 1a
b. TOTAL (add lines 1 and 1a) 1b %
2. Total wages, salaries, commissions and other compensation of all 2 %
employees.
3. Gross receipts from sales made or services rendered. 3 %
4. Total percentages-add the three percentages computed for lines 1B,
2 and 3 which you entered in the last column. 4 %
5. Average percentage (one-third of line 4). 5 %
6. Profit or loss from schedule C, from Federal 1040. 6 $
7. City of Jackson business income - line 6 multiplied by line 5 (enter
on Page 2, schedule 2 NR, line C. 7 $
NOTE: In determining the average percentage (line 5), a factor shall be excluded from the computation
only when it does not exist anywhere as far as the taxpayer's business operation is concerned.
In such cases, the sum of the percentages on line 4 shall be divided by the number of factors
actually used.
INSTRUCTIONS FOR BUSINESS ALLOCATION FORMULA
The business allocation percentage formula is to be multiplied by 8 for all rented real property regardless of
used by non-resident owners of businesses with location (yields estimated value of such property). In
business activity both inside and outside the City of Column II show the gross annual rentals multiplied by
Jackson who, because they do not maintain sufficient 8 for all rented real property located in the City of
records to accurately reflect the net profits from Jackson.
operations conducted in the City of Jackson or for Line 2. Enter in Column I the total compensation paid
other reasons, are not using the separate accounting to all employees during the year and in Column II show
method. the amount of compensation paid to employees for
Line 1. Enter in Column I the average net book value work done or for services performed within the City of
of all real and tangible personal property owned by the Jackson during the year.
business, regardless of location; and in Column II show Line 3. Enter in Column I the total gross receipts form
the net book value of the real and tangible personal all sales or services rendered during the year and in
property located in the City of Jackson. The average Column II show the amount of receipts derived from
net book value of real and tangible personal property sales made or services rendered in the City of Jackson
may be determined by adding the net book values at during the year.
the beginning of the year and the net book values at
Line 4 and 5. Compute the percentages as indicated.
the end of the year and dividing this sum by two. Any
other method which will accurately reflect the average Line 6. Enter the amount of net profit (or loss) from
net book value for the year will also be permitted. your business or profession as computed on your
Federal 1040, Schedule C, line 21.
Line 1a. Enter in Column I the gross annual rentals
Line 7. Multiply the amount on line 6 by the percentage
on line 5, and enter the result on Page 2 Schedule 2 NR,
line C.
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ATTACH THIS SCHEDULE TO YOUR J 1040 All income while Portion of income
J 1040 a Jackson earned in
SCHEDULE 4 COMPLETE THIS SCHEDULE ONLY IF YOU HAD INCOME resident Jackson while a
SUBJECT TO THE TAX BOTH AS A RESIDENT AND
NON-RESIDENT Non - Resident
1 2
A. GROSS WAGES (Attach W-2 to front of J 1040) .................................................. A. $ $
B. DIVIDENDS (10C from Federal Tax Return) ......................................................... B. NON-TAXABLE
C. INTEREST, ROYALTIES, INCOME FROM TRUSTS AND ESTATES................... C. NON-TAXABLE
D. INCOME (OR LOSS) FROM RENTS (write location of property
below: ....................................................................................................................
_______________________________________________________________
_______________________________________________________________ D.
E. NET INCOME (OR LOSS) FROM PARTNERSHIPS, BUSINESS OR
PROFESSION. Small Business Corporation, Federal form 1120S, are
not permitted to file as so-called "tax option" corporations. Every
corporation subject to city income tax must file a return and pay the
tax. Write name of business below:.......................................................................
_______________________________________________________________ E.
F. GAIN (OR LOSS) FROM SALE OF PROPERTY (write the location
of the property below:)...........................................................................................
_______________________________________________________________
_______________________________________________________________ F.
G. OTHER - EXPLAIN................................................................................................ G.
H. TOTAL INCOME - BOTH COLUMNS (Add lines A through G).............................. H.
I. LESS EXEMPTIONS - Multiply number claimed by $600 and enter
this amount in Column 1 (if more than Column 1, line H, carry
excess to Column 2).............................................................................................. I.
J. TAXABLE INCOME - Line H less line I (see instructions) ..................................... J. $ $
K. TAX - RESIDENT INCOME: Multiply line J, Column 1 by 1% (.01) ............................................................. K. $
L. TAX - NON-RESIDENT: Multiply line J, Column 2 by 1/2% (.005) ................................................................ L.
M. TOTAL TAX - Add lines K and L and enter on Page 1, line 7, J 1040.......................................................... M. $
INSTRUCTIONS FOR SCHEDULE 4
WHO MUST USE THIS SCHEDULE LINE H - TOTAL INCOME: Add lines A - G for both columns.
You must complete schedule 4 if you earned part of your LINE I - EXEMPTIONS: Multiply your exemptions by $600
income while a resident, and you earned income subject to and enter in Column 1. If Column 1, Line I (exemption
Jackson tax while a non-resident. deduction) is larger than Line H (total income) carry all of the
If you earned income as a resident but earned no Jackson excess to Column 2.
income while a non-resident, do not use Schedule 4; check LINE J - TAXABLE INCOME: Subtract Line I from Line H
the Resident Box on page 1, J1040, and file as a resident, and enter on line J. If Column 1 shows taxable income, it
using the resident instructions. However, include only may be reduced by a loss (on city income) in Column 2. If
earnings and income earned while a resident. column 1 is 0, Column 2 cannot be less than 0.
ATTACH THIS SCHEDULE TO YOUR J 1040 LINE K - TAX-RESIDENT INCOME: Multiply the taxable
lines A to G - income and subtractions income in Column 1, line J by 1% (.01) and enter on this line.
COLUMN 1 - Include the income items as though you were LINE L - TAX-NON-RESIDENT: Multiply the taxable income
filing as a resident but only that portion that was earned while in Column 2, Line J by 1/2% (.005) and enter on this line.
a resident (see resident instructions.) LINE M - Add lines K and L, enter here and on page 1, line 7
COLUMN 2 - Include the income items as though you were J 1040.
filing as a non-resident but only that portion that was earned
in city while a non-resident.
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RESIDENTS ONLY
INSTRUCTIONS FOR PREPARING TAX RETURN
HEADING INFORMATION LINE 7 - TAX: Multiply the amount on line 6 by 1% (.01) and enter the result on this
First complete the name, address and filing status, and be certain that your social line.
security number has been entered correctly. LINE 8 - JACKSON TAX WITHHELD: Add all local tax withheld from W2ʼs and
Fill in the name of your current employer, and other sources of income. Check the then drop cents. A legible copy of your W-2 (be sure and attach city copy to show
resident box on page 1, J1040 if you were a resident for the full taxable year, also city withholding) must be submitted with your return to obtain credit for amount
part year residents with no non-resident taxable income. Enter dates of residency from: withheld. Attach the W-2 to the front of the J1040.
_____________________________ and To: ______________________________ ;
LINE 9 - ESTIMATE PAYMENTS: Enter amounts paid on Declaration of Estimated
List names and S.S. numbers of exemptions claimed on your 2021 Federal 1040. Tax during 2021 including overpayment from 2021 J1040.
EXEMPTIONS: $600 is allowed for each exemption in 2021. Double exemptions are LINE 10 - OTHER CREDITS: Enter tax paid to another Michigan municipality but not
allowed for the following: taxpayers 65 or over or paraplegic taxpayers. Children with more than you would have owed Jackson on the same income as a non-resident.
taxable income may claim themselves on their own returns even though their Also enter amount of any tax paid in your behalf by a partnership, or any payments
parents may have already claimed them as exemptions. (Any questions concerning made on a tentative return. *Attach copy of other municipalities returns.
this matter may be referred to the Income Tax Office at 788-4043).
LINE 11 - TOTAL PAYMENTS AND CREDITS: Add line 8, 9 and 10.
LINE 1 - TOTAL INCOME: Enter Total Gross for 2022 Income. Add all income from
W2ʼs and then drop cents. If you have no additions or subtractions, carry this amount BALANCE DUE OR OVERPAYMENT
to line 4. (Attach all schedules per Federal Return). Round to nearest dollar.
LINE 12 - BALANCE DUE: If line 7, (your tax) is larger than line 11, (your payments
LINE 2 - ADDITIONS TO INCOME: Total from page 2, Schedule 2R, Line C, and credits) enter the difference. This amount must be paid when filing this return.
Schedule 2R: Taxpayers making payments on estimated tax are required to file a return (Form
Line A - Enter on this line, losses prior to Jan. 1, 1970 on sales and J1040ES). Make your check or money order payable to Treasurer, City of Jackson,
exchanges of property which have been deducted in arriving at a total gross and mail your return and payment to Income Tax Division, City Hall, Jackson,
income. (see line D under Subtractions From Income for explanation of gain Michigan 49201. (No payment is necessary if less than $1.00).
and loss computation.)
Line B - Enter any additional adjustments on this line and explain in a LINE 13(A) - REFUND: Enter the overpayment to be refunded. Refunds of less than
separate statement. 1120-S income not taxable on individual return. $1.00 will not be made but return must be filed with the Income Tax Division.
Line C - Total Additions You may direct deposit your refund, fill out information on form.
*Losses on sale of your residence, car or other non-business property
cannot be deducted. A gain on the sale of your residence need not be LINE 13(B) - CREDIT 2022 ESTIMATED TAX: If you wish to have your over-
recognized if a new residence is purchased in Jackson at a cost greater than payment credited to your 2023 estimated tax, enter the amount on this line.
the adjusted sales price of the old one, under the same time limits and other
conditions as under the IRS code. LINE 13(C) - Donate your refund to the City Parks and Recreation Fund.
LINE 3 - SUBTRACTIONS FROM INCOME: Total from page 2, Schedule 2R, Line M. LINE 14 - After April 30 interest & penalty will be assessed, penalty not to exceed
Schedule 2R. 25% of unpaid Tax. If the total interest and penalty to be assessed is less than $2.00,
Line D - Enter portion of gain on sale of property prior to Jan. 1, 1970, the the administrator shall assess a penalty in the amount of $2.00.
amount of gain or loss occurring before Jan. 1, 1970 can be determined
either by 1) computing the difference between cost and fair market value at LINE 15 - Enter total amount due.
Jan. 1, 1970 or 2) multiplying the Federal income tax gain or loss by the ratio
of number of months held prior to Jan. 1, 1970 to total months held. SIGN YOUR RETURN
Lines E through L - Enter on the appropriate line any non-taxable item which
may be included in your total gross income on page 1, line 1. Moving Be sure that your return is signed. If you are filing jointly, both husband and wife
expenses are allowable only if moving into the city (not allowable subtraction must sign. Any balance due must be paid when you file.
from income when moving away from the city). 1120-S loss not deductible
on individual return. NOTE: A taxpayer who was a resident part of the year and lived and worked
outside the city the balance of the year, shall use the rate of 1% on his
NOTE: The items on Lines D through K may only be subtracted to the extent they earnings as a resident only. Use line L (Schedule 2R) to remove non-taxable
are included in income. income if included.
LINE 4 - ADJUSTED INCOME: Add lines 1 and 2 less 3. ASSISTANCE:
For questions not answered in this booklet or assistance in preparing your return,
LINE 5 - EXEMPTIONS: Multiply the number of exemptions claimed by $600 and call (788-4043) or visit the Income Tax Division located on the 1st Floor of City Hall,
enter the result on this line. 161 W. Michigan Avenue, Jackson, MI.
LINE 6 - TAXABLE INCOME: Line 4 less line 5. If line 5 is larger than line 4 enter 0.
Note: Please attach copies of your Federal forms 4797, 3903 Moving Expenses,
2106 Business Expenses, Alimony and Schedules C, D, E, F, and R, which were
used to arrive at your Adjusted Gross Income, Federal Form 1040.
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NON-RESIDENTS ONLY
INSTRUCTIONS FOR PREPARING TAX RETURN
HEADING INFORMATION non taxable (income earned outside while a non-resident).
First complete the name, address and filing status, and be certain that your social NOTE: No deductions are allowable for personal expenses such as taxes on your
security number has been entered correctly. If spouse is included as an exemption home, interest on loans, etc.
also his/her social security number.
Fill in the name of your current employer, and list all other sources of income. Line I- Add lines F, G and H, enter the total on page 1, line 3 J1040.
Check the non-resident box on page 1, J1040.
LINE 4 - ADJUSTED INCOME: Add lines 1 and 2 less 3.
EXEMPTIONS: $600 is allowed for each exemption in 2021. Double exemptions are
allowed for the following: taxpayers 65 or over, blind or paraplegic taxpayers. LINE 5 - EXEMPTIONS: Multiply the number of exemptions claimed by $600 and
Children with taxable income may claim themselves on their own returns even enter the result on this line.
though their parents may have already claimed them as exemptions. (Any questions
concerning this matter may be referred to the Income Tax Office at 788-4043). LINE 6 - TAXABLE INCOME: Line 4 less line 5. If line 5 is larger than line 4 enter 0.
LINE 1 - TOTAL INCOME: Enter the full amount of gross wages from your W-2 LINE 7 - TAX: Multiply the amount on line 6 by /1%2 (.005) and enter the result on
including wage continuation pay if you worked 100% of the time in Jackson. After line 7.
wages are determined, drop cents. If you performed service both inside and outside of
Jackson, complete Schedule 1 on page 2. LINE 8 - JACKSON TAX WITHHELD: Add all local tax withheld from W2ʼs then drop
cents. A legible copy of your W-2 must be submitted with your return to obtain credit
SCHEDULE 1 - Computation of wages earned in Jackson. for amount withheld for the City of Jackson. Attach the W-2 to the front of the J1040.
Line A - Enter the actual number of days worked everywhere during the year.
Line B - Subtract vacation days, sick days, holidays and other paid leave days. LINE 9 - ESTIMATE PAYMENTS: Enter amounts paid on Declaration of Estimated
Line C - Total number of days worked. Tax during 2021 including overpayment from 2021 J1040.
Line D - Enter total number of days worked in Jackson.
Line E - Divide days on line D by the days on line C and enter the resulting LINE 10 - OTHER CREDITS: Enter amount of any tax paid in your behalf by a
percentage on line E. partnership or any payments made on a tentative return if income included in line 1.
Line F - Enter your wages from your W-2, but first subtract employee expenses
incurred in the production of Jackson income. (Subject to 2% Federal limit.) LINE 11 - TOTAL PAYMENTS AND CREDITS: Add lines 8, 9 and 10.
Line G - Multiply the wages on line F by the percent on line E, enter the
result on line G. BALANCE DUE OR OVERPAYMENT
Line H - Add all taxable income not subject to allocation.
Line I - Total Wages subject to tax. LINE 12 - BALANCE DUE: If line 7, (your tax) is larger than line 11, (your payments
and credits) enter the difference. This amount must be paid when filing this return.
NOTE: Employees paid on a commission basis should multiply their total Taxpayers making payments on Declaration of Estimated Tax are required to file an
commissions by the ratio of commissions earned in Jackson to total commissions annual return (J1040).
earned. Make your check or money order payable to Treasurer, City of Jackson, and mail
2. Non-resident wage earners should exclude income earned on another job outside your return and payment to Income Tax Dept. City Hall, Jackson, Michigan 49201.
of the city when completing line F. (No payment is necessary if less than $1.00). You must still file.
LINE 2 - ADDITIONS TO INCOME: Total from page 2, Schedule 2NR, line E. LINE 13 - OVERPAYMENT: If line 11 (total payments and credits) is larger than line
Schedule 2NR - ADDITIONS: 7 (your tax) enter the amount of overpayment on either line 13A or 13B.
Line A - Enter net profit from rental property located in Jackson.
Line B - Enter net profit or loss from sales of property located in Jackson. LINE 13(A) - REFUND: Enter the overpayment (line 13) to be refunded. Refunds of
Losses including carry-overs are computed and used to offset gains in the less than $1.00 will not be made but return must be filed with the CITY INCOME
same manner as in the Federal Internal Revenue Code. Only gain or loss TAX DIVISION. You may have Direct Deposit of your refund. Fill out the information
incurred after Jan. 1, 1970 on property in Jackson is taxable. It may be boxes on form.
determined by 1) Difference between the fair market value at Jan. 1, 1970
and sales price or, 2) multiplying the Federal income tax gain or loss by the LINE 13(B) - CREDIT 2022 ESTIMATED TAX: If you wish to have your over-
ratio of number of months held after Jan. 1, 1970 to total months held. payment credited to your 2023 estimated tax, enter the amount on this line
Line C - Enter net profits from business or profession which were earned in
Jackson. (Complete Schedule 3 if your business earned income both inside LINE 13(C) - Donate your refund to the City Parks and Recreation Fund.
and outside of Jackson.) (**see insert on next page).
Line D - Enter any other items taxable to a non-resident which were earned in LINE 14 - After April 30, interest and penalty will be assessed, penalty not to exceed
Jackson. 25% of unpaid tax. If the total interest and penalty to be assessed is less than $2.00,
Line E - Total of lines A through D, enter here and on Page 1, line 2, J1040. the administrator shall assess a penalty in the amount of $2.00.
LINE 3 - SUBTRACTIONS FROM INCOME: Total from Page 2, schedule 2NR, line I. LINE 15 - Enter total amount due.
Line F - Enter the amount of expenses as an employee, limited to the
following: SIGN YOUR RETURN
Attach Federal form 2106 to your J1040 return for the following Items 1, 2, 3
and 4. These expenses apply only on taxable income. Be sure that your return is signed. If you are filing jointly, both husband and
1. Expenses of travel, meals and lodging while away from home. wife must sign. Any balance due must be paid when you file.
2. Expenses as an outside salesman who works away from his employer's
place of business. (Does not include driver - salesman whose primary duty is NOTE: A taxpayer who was a resident part of the year and lived and worked
service and delivery.) outside the city the balance of the year, shall use the rate of 1% on his earnings
3. Expenses of transportation. (But not transportation to and from work.) as a resident only. Use line L (Schedule 2R) to remove non-taxable income if
4. Expenses reimbursed under an expense account or other arrangement included.
with your employer, if the reimbursement has been included in gross earnings
reported. Subject to 2% Federal Limit. ASSISTANCE:
Line G - IRA payments made on Income taxed by the city only. For questions not answered in this booklet or assistance in preparing your return, call
Line H - Enter other items which may have been included in income which is (788-4043) or visit the Income Tax Division located on the 1st floor of City Hall, 161
W. Michigan Avenue, Jackson, MI.
NOTE: Please attach copies of your Federal forms 4797, 3903 Moving Expenses,
2106 Business Expenses, Alimony and Schedules C, D, E, F and R, which were
used to arrive at your Adjusted Gross Income, Federal Form 1040.
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